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Search results for: Article 226

Patna High Court's Order for M/s Punit Kumar Choubey

Patna HC: Article 226 Can’t be Invoked if Statutory Appeal Under CGST Act Not Filed by Assessee

As per the Patna High Court under Article 226 of the Constitution of India, the extraordinary jurisdiction could not be invoked if the taxpayers’ losses file a legal plea to the Central Goods and Service Tax Act (CGST). The assessment order and the rejected appeal filed were been questioned by the M/s Punit Kumar Choubey […]

Allahabad HC's Order for M/S Bajrang Trading Company

Allahabad HC: Extraordinary Jurisdiction Under Article 226 Applicable Only with Inherent Lack of Jurisdiction Claim

The Allahabad High Court recently ruled that allegations of law violations cannot be addressed under the extraordinary jurisdiction of the Court, as outlined in Article 226 of the Indian Constitution unless there is a claim of inherent lack of jurisdiction. Read Also: Allahabad HC: For Claiming GST Credit, Petitioner Must Prove the Transaction’s Genuineness Beyond […]

Patna High Court's Order for M/s Narayani Industry

Patna HC: Delay Condonation Periods Can’t be Extend by Appellate Authorities Or Under Article 226

The Patna High Court has made an important decision regarding the constraints of Article 226 of the Indian Constitution in cases related to the Bihar Goods and Services Tax Act, 2017 (BGST). According to the court’s ruling, if a law specifies a particular time period for allowing delays, the Appellate Authority under Article 226 cannot […]

UP GST Circular No.23/2425002/23 Related to Determine Jurisdiction

UP GST Dept Releases Circular Defining Traders’ Jurisdiction in Corporate Circles

A circular has been issued by the Uttar Pradesh Goods and Services Tax (GST) Department explaining the procedure for defining the jurisdiction of traders registered in various corporate circles in the state. The circular, which sought to ease the jurisdictional matters, derives from a thorough analysis of information received via 50,000 dealers, including a list […]

Madras HC's Orde In Case of Vadim Infrastructure Private Limited Vs Commercial Tax Officer

Turnover Discrepancy in GSTR 3B and Form 26AS: Madras HC Rejects Tax Demand Order on Condition

Duplication Found in Turnover Reconciliation and GSTR 3B and Form 26AS: Madras HC sets aside GST Demand Order on Pre-deposit Condition The Petitioner, Vadim Infrastructure Private Limited, is in engineering and construction services, contested the assessment order on 31.12.2023 and is assailed on the grounds of violation of principles of natural justice. The major observations […]

Madras HC's Order for Larsen and Toubro (L & T)

GST ITC in GSTR 2A Higher Than Reflected in GSTR 3B, Madras HC Gives Relief to L&T

The Madras High Court in a ruling granted relief to Larsen & Toubro by overturning the Goods and Services Tax ( GST ) order and remanding the case for reconsideration. Allegations emerge for the higher Input Tax Credit ( ITC ) shown in the Goods and Services Tax Returns ( GSTR-2A ) compared to what […]

Gujarat HC's Order for Real Prince Spintex Pvt. Ltd.

Gujarat HC Issues Direction to GST Authorities for Complying Court Orders Regarding IGST Refund

The decision of the Gujarat High Court, on a special civil application, while highlighting the binding nature of its directions on respondent authorities, remarked that once the Court furnishes the directions, it holds authority over the respondent authorities, and therefore, the respondent authorities are liable to comply with the directions that the Court issues when […]

Kerala HC's Order for Metalex Agencies

Kerala HC Rejects Petition Seeking Legal Remedy for Transitional Claim Credit Under GST Act

The Kerala High Court dismissed the petition on the problem of Claim of Transitional Credit as the taxpayer could claim the legal Remedy under the Kerala State Goods and Service Tax ( KSGST/CGST ) Act, 2017 Mr Shameem Ahamed appeared for the petitioner, Ms Jasmine M. M., Government Pleader for the 1st respondent and Mr […]

Patna High Court's Order for Ramesh Radav

Patna HC Rejects Writ Challenging the GSTIN Cancellation Due to Procedural Errors

A writ petition challenging the cancellation of GST registration by the Union of India is been dismissed by the Patna High Court in its judgment. The applicant, Ramesh Radav, was dissatisfied with the cancellation of registration by an order passed dated 20.01.2021. Applicant’s counsel contended that the show-cause notice for cancellation of registration on 06.01.2021 […]

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